Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 10 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
All of the Fields in Section 10 are dollars only and positive or negative.
Listed below are the Fields contained in Section 10, Form 990-PF, Part XIII, showing the Field Designator, title, and location on the return. All Fields are 12 positions:
No.
Field
Field Title
Location
10A
Endowment Alternative Test
Line 3b Col. (a)
10B
Endowment Alternative Test
Line 3b Col. (b)
10C
Endowment Alternative Test
Line 3b Col. (c)
10D
Endowment Alternative Test
Line 3b Col. (d)
10E
Endowment Alternative Test -Total
Line 3b Col. (e)
Endowment Alternative Test -Total Underprint
Computer-generated
Get a plain-English answer with a citation back to this text.
Ask AI about this code